Journal 1 – The Metamorphosis

The opening paragraph of this short story begins with the introduction of Gregor Samsa as a newly transformed insect. The narrator's intent in regards to this brusque stating of Gregor's new physical shape, is perhaps to convey Gregor's own surprised and confused feelings into the reader's mind. The narrator seems to anticipate what the reader is thinking, as he immediately states that Gregor is transformed, and what shape he now possesses. The narrator pushes his description to unfolding the exact contours of Gregor's body. He takes the perspective of Gregor, looking down on his own body, perhaps to heighten the vividness and brutal psychological shock of the first vision of his â€Å"numerous legs, which were pitifully thin compared to the rest of his bulk, waved helplessly before his eyes. † The reader is thus enabled, through this first-person point-of-view, to visualise that precise image, which inherently helps the reader better understand the effect of the transformation through Gregor's perspective. The paragraph detailing Gregor's metamorphosis is followed by a description of his room and of his non-bug life. The reader notices that where the first paragraph was leaning towards structure and a coherent and precise description of Gregor, this paragraph seems to consist of more random thoughts than anything else. It's as if Gregor's mind is wandering about his room, trying to rebuild his human character, whereas the previous paragraph had completely shattered his notion of humanity. We can see in the following quote just how determined Gregor is to re-ascertain his humanity, † What has happened to me? he thought. It was no dream. His room, a regular human bedroom, only rather too small, lay quiet between the four familiar walls. † Firstly, the fact that Gregor states very plainly that he lived in a good, human bedroom seems odd, as he feels the need to qualify the normalness of his place of residence through it's ‘human' appeal, instead of, say its ‘roomy' or ‘comfortable' appeal. Furthermore, the description of his room continues in its peculiarity, as Gregor feels compelled to further solidify the mundane-ness of his room through its ‘four familiar walls'. It seems that Gregor feels further compelled to make his room normal by depicting it as being of usual dimensions, hence the four walls, which are familiar – a contrast perhaps to his newly acquired uncomfortable feeling of not belonging, of being odd – hence the insect-like shape. The seemingly xenophobic attributes of his new character seriously conflict with the person he used to make himself be. As he states, â€Å"Above the table on which a collection of cloth samples was unpacked and spread out – Samsa was a commercial traveler – (†¦ † The position he held, and assumedly still has, of being a commercial traveler would lead one to believe that Gregor was not antisocial in any way, in fact the reader could assume that Gregor worked as a traveller because of his affinity with people. Yet the manner in which he now describes his room perhaps suggests that a deeper transformation had occurred, one that affected his self-confidence and his pers onality. Lead by hermit-like comments such as the â€Å"four familiar walls†, one can see that Gregor may now find sanctuary in the closeness of these walls, rather than seeking the public world of a traveller. This reaction is rather evident, as one could assume that any person would feel demoralized after being transformed into a huge bug. Yet where some people may be affected only physically, this transformation seems to have affected Gregor's psyche as well. Lastly, the end-description of the lady, â€Å"sitting upright and holding out to the spectator a huge fur muff into which the whole of her forearm had vanished! † seems odd, as Gregor's reaction to the huge fur muff somehow seems detached, like it was the first time he had seen it done. Ironically, Gregor tells the reader that he had recently framed the picture and had placed it above his desk, which would lead one to believe that he had looked at the picture before hanging it. Moreover, his reaction to the disappearing forearm may be related to the fact that he no longer has any, which would therefore explain his shocked reaction; the fact that a human is being portrayed in some light other than a normal one is both terrifying and appalling to Gregor, a notion that is explained again through his reaction to the picture, and perhaps thus to his physical state.

Accounting and Tax

The world is increasingly adopting an extremely commercial approach to operations (Paulson 99). Every aspect in the economic environment and social systems is increasingly becoming more commercialized as the capitalistic mental has taken over a number of key areas in operations (Paulson 99). The role played by taxation and accounting systems is on the increase due to commercializations and liberalization of operations and markets. Different modes of operations and complexity in modern operations have led to the need for development of different modes of accounting and taxation (Paulson 99).Original definitions and systems are being replaced by new ones that are deemed to be more relevant to modern day operations. The policies supported by political leaders with regards to these economic factors are seen to be important to the perception that the voters have on them. The overall public, due to improvements in information systems and education levels, have become more aware of the impo rtance of good and relevant policies to not only the development of the economy but to individual development.It is no longer left for the professionals to understand the complexities and changes in accounting and information systems be it at the policy or implementation level for ordinary citizens are continuously seeking to know more on these concepts (Paulson 73). This paper looks at some of the current trends in accounting and taxation systems in the US. and the impact they have on the development of US. as a nation. The paper looks at a issues in Private and public Company Financial Reporting and their convergence with the international standards.The other areas that the paper addresses are Cost or Equity Method of Accounting, Sarbanes-Oxley Act of 2002, Importance of Segregation of Duties, Income tax accruals, Deferred Income taxes and McCain's Vs Obama's tax plan. Introduction Developed economies and especially America's are highly reliant on the development of the business s ector (Pratt & Niculita 22 ). The business sector in some of these developed economies contributes immensely to their large domestic income levels. Financial reporting is an aspect that is integrated into every business system be it profit or non-profit making.Financial reporting is a very important aspect in ensuring accountability and developing the confidence that is of high importance in a capitalistic economy that are characterized by high levels of competition. Financial reporting does not in itself guarantee success in business but helps in providing information that is critical in the development and implementation of economic decisions. Company Reporting The standard used in financial reporting in the US is the GAAP standard (Talbott 63).The main reason behind financial reporting for public entities is to meet the needs of external stake holders who due to their positions lack the ability to get the information. Even though the external users of company financial reporting may have access to information, most private companies still choose to prepare the general financial statement. Even though the GAAP financial accounting standards are aimed at providing the end user with the required information, the management of the company often finds such documents to be of great importance (Talbott 63).Many private companies implement a system where the financial statement include an independent accountant report which is drafted after the report has been audited, reviewed or compiled. The government is not directly responsible for the formulation of the accounting standards in most developed countries and it was until 2002 that the federal government intervened largely on accounting standards (Talbott 35). This non-interference is common system in most countries under common law where it is believed that the private sector is well informed and has a good resource backing.It should be noted that the GAAP is not a law that has to be followed though some key fin ancial authorities have made it compulsory for public companies to adhere to standard (Ricardo & Kolthammer 53). It should be noted that the GAAP standards for the private sectors are set by different bodies which operate under different assumptions, principles and constraints from those of the public sector. The basic objective in financial reporting is providing information; this is done by making a number of assumption, application of a series of principle and subjecting a number of constraints.Assumptions ? The business entities are assumed to be separate from its owners and other related businesses. In preparation of financial records personal expenses are kept separate from company revenues and expenses (Ricardo & Kolthammer 51). ? Another key assumption made is that the business will continue operating indefinitely. This assumption is made to justify the validation of asset capitalization, depreciation and even amortization. This going concern assumption is only overridden wh en it is certain that the company will be liquefied (Ricardo & Kolthammer 51).? Since one of the objectives in the preparation of financial records is to ensure ease of evaluation a measure must be used. In the US, a monetary unit that is assumed to be stable is used as the unit of record. It is accepted by the FASB that the nominal value of the dollar unadjusted to take care of the inflation should be used as the main unit of measure (Ricardo & Kolthammer 51). ? A major assumption in the preparation of financial records is that the economic and financial activities of a company can be divided into time units. This is the time period principle (Ricardo & Kolthammer 51).There are a number of principles that have been adopted by the FASB in preparing financial records. The principles govern how the actual preparation of the records will be handled. Some of these principles include: ? Companies are required to account and report on the basis of acquisition prices rather than current ma rket prices. This principle applies to all recordings be they assets or liabilities (Ricardo & Kolthammer 54). This principles ensures that the information provided is reliable by eliminating bias that would have otherwise been accrued by using the perceived value.However, there are changes in this system as a number of debts and securities are being reported on the basis of their fair price or market values. ? Principle number two is referred to as the revenue principle and it requires companies to record revenues either when they are realizable and earned or when they are realized. This accrual approach to accounting eliminates recording at receip (Ricardo & Kolthammer 54)t. ? The matching principle dictates that the expenses and the revenues have to be matched as long as there is sufficient ground for pairing.Expenses are only recognized when the product or service that they have help create earns some revenue (Ricardo & Kolthammer 54) The principle further states that if a situa tion should arise where no connection can be established between an expense and a revenue then the expenses can be charged on the existing period. This system is useful in ensuring accuracy and robustness in evaluating actual performance and profitability levels because the principle clearly shows how much was spent in earning a given revenue.? The disclosure principle is one that governs the amount of information that can be disclosed. According to this principle, the amount of information that can be disclosed should be based on a trade off analysis (Ricardo & Kolthammer 54). Disclosure of large information is often associated with increased cost in the preparation and use of the financial records. Therefore, the information disclosed should be enough for judgment while ensuring that the costs are kept low. Information in the financial records are either presented in the main body of the statement, notes or as supplementary material.A number of constraints have also been placed in coming up with financial records and reports. The constraints are aimed at reducing errors and ensuring reliability. They include: ? The objectivity principle which states that the financial records should be based on objective evidence (Ricardo & Kolthammer 54). ? The significance of an item is only considered when it has been reported. The materiality principles therefore considers information to be of significance if it can in one way or the other affect the decisions made by a reasonable human person (Ricardo & Kolthammer 55).? There is also need for consistency in the accounting principles used by a company. The companies should ensure that they use the same principles year in year out. ? When choosing between two alternatives the prudent principle states that the solution that is likely to understate the income and assets should be given first priority (Ricardo & Kolthammer 55). Comparison Even though the differences may not be clear a key differences arises in the aspect of stakeholders. The investors will always want to be informed on how their investments are fairing on.In a private company, systems may be developed where the investors who are often few and closely related can access financial records and the performance of their investments at particular times (Einhorn 23). Furthermore, the private nature of such businesses exempt them from mandatory disclosure and there are no restriction on the materials they can disclose. However, the story is quite different in public companies where disclosure is a must. Public companies are of national interest and therefore issues regarding their financial status affect a considerable proportion of the general public (Lewis & Pendrill 32).Development in financial systems are aimed at protecting the investors from the failure of such financial institutions. The law therefore dictates that such companies must disclose their financial records and in so doing the materials disclosed should be such that they provi de enough information as per the investors' requirements (United Nations Conference on Trade and Development 35). Therefore, while a private company financial records may only be a page the public companies often develop booklets and mountains of documents as their financial records.In general, preparation of financial records in public companies is more resource intensive relative to private company due to the time and financial resources that have to be channeled to the preparation of the rather comprehensive records. The similarities are countless. The principles employed, assumptions made and constraints are generally within the GAAP principles (Haber 24). The principles are within the stated framework and therefore bears a lot of similarities.Disclosure is stressed on by both private and public companies for the sake of their investors. In either case, the importance of financial reports to the management of the companies and to creditors who may require the company's financial information is of equal importance. Sarbanes-Oxley Act of 2002 The area of financial disclosure and development of financial reports is of key concern to the entire economy. The government and the legislative system is often concerned with the overall wellbeing of the people; at least that is what they have made people believe.Disclosure and financial reporting is an area that is of key importance to the overall development of not only the company whose records and transactions are being disclosed but also to other companies that may be related to the said company in one way or the other. The federal system broke its liberalization of the accounting systems when in 2002 it enacted the Sarbanes-Oxley Act (Hamilton & Trautmann 44 ). The act was aimed at protecting the investors and was enacted into federal law in 2002.Previously issues regarding financial disclosure and preparation of financial records were governed by standards rather than law. The move was aimed at dealing with the increase in the levels scandals that hit a number of major corporations namely Tyco and Worldcom among others (Shanley 21). These scandals were very costly on investors and had a major bearing in the capital markets as share prices dropped considerably. The effects of the scandals were felt by both participants and non-participants as the confidence in the stock markets suffered and irrecoverable blow.The reforms that were brought by this act are considered the most far reaching changes in the business environment in decades. These new legislations did not affect the private sector and were aimed at developing enhanced standards for the public sector players including public accounting firms (Shanley 49). Its adoption was a controversial step and led to major divisions on its perceived benefits. A number of people who were and still are for its implementation state that it has led to an increase in investor confidence on the stock market while ensuring better standards and controls for corporate accounting standards.The act led to the developments and enaction of PCAOB which is charged with regulating, inspecting and ensuring relevant disciplinary measures are taken against accounting firms that are ascertained to have flawed some of the principles and standards set by the Sarbanes-Oxley Act (Pratt & Niculita 85 ). Some of the key features of Sarbanes-Oxley Act of 2002 include: ? The first title establishes the PCAOB as a board that will provide the required oversight for accounting firms that provide audit services.This first title also creates a central board that is tasked with ensuring procedure compliance by the boards, registration of auditors, definition of processes and procedures for compliance, quality control and management and enforcing compliance as per its mandate that are provided for in the act (Einhorn 19). ? The second title establishes the standards that will ensure the independence of external auditors so as to minimize the risk of conflic t of interest. This title also puts up new auditors approval qualifications, partner rotation and reporting requirements.One of the notable features of this second title is that it bars audit firms from providing non-audit services for same clients (Einhorn 19). ? The responsibility for accuracy and completeness of financial records is placed on senior executives. This third title further defines how the external auditors will be expected to interact with the audit committees. A quarterly certification of the integrity of the financial reports by the corporate executives is required by this title (Einhorn 19). ? The fourth sections requires the inclusion of off balance sheet transactions and transactions of corporate officers.This is to ensure enhanced financial reporting and ensure accountability at the highest levels of corporate leadership. The fourth title further requires the placement of internal controls that will ensure the accuracy of the financial reports. Timely reporting in case of change in financial conditions which must also be accompanied by a review of SEC or its agents, is advocated for by this title. ? The fifth section includes measures that are aimed at restoring the confidence of the investors on the reports brought forward by securities analysts (Einhorn 77).The code of behavior for the security analysts are defined in this section and they are further required to disclose any conflict of interest that may be in their knowledge. ? The sixth section is closely related to the fifth as it defines practices that will help in the restoration of investor confidence. The SEC's authority is also defined in this chapter and their power to bar securities professionals from dealing is brought into proper perspectives by definition of cases where their power is applicable (Einhorn 22).? The seventh section places more emphasis on the manner in which research that is aimed at enforcing actions against violators will be conducted. The reports and reas ons that have been identified as being of importance in the research include the effects of consolidation on accounting firms, securities violation, role of credit rating agencies and enforcement actions. This chapter further suggested investigations on whether the investment banks played a role in obfuscating the financial positions of some of the corporations that failed.? The eighth title describes the specific penalties for fraud by either manipulating, destroying or altering financial records. This title further defines the penalties associated with interfering with the course of investigation while providing a considerable level of protection for whistle blowers. ? The ninth title increase the penalties associated with white collar crimes and conspiracies to commit financial crimes. One of the key recommendations of the title is that stronger punishments should be provided for financial crime offenders.A key addition is that failure to certify corporate records is declared a c riminal offense (Einhorn 19). ? The chief executive officer or the senior most corporate officer is required to certify and sign the company's tax returns in the tenth title. ? The definition of corporate fraud as a crime within the law is found in the eleventh title. Record tampering is also included as a criminal offense and the specific penalties are also defined in this section. Sentencing guidelines are revised in this chapter and the penalties are made harsher.SEC is also given the power to freeze large or suspect payments (Einhorn 18). There are a number of factors that led to the adoption of the rather controversial measures towards ensuring disclosure and accuracy of financial records. Prior to the implementation of the SOX the auditing firms were self regulated (McAlevey 45). There was considerable levels of conflict interest as they were involved with companies in more than one way. They were therefore not in a position to challenge the companies on financial matters for it may have led to poor work relations in other areas they were involved in.Audit committees were also blamed for the crisis that led to the development of the SOX as they did not perform their responsibility as investor representatives with maximum efficiency (McAlevey 56). A number of causes for failure and collapse of some of the corporations were in the line of negligence of duty and lack of the required expertise in handling business complexities. Management also had a considerable degree on audit committees and thus the integrity of their reports was questionable even before they were presented. The SEC was underfunded before the American public realized its importance to the overall development of the economy.The federal allocations to this programs have since doubled as a way of ensuring that they effectively deal with issues and threats to the financial stability of public corporations. Securities analysts had multiple roles that presented a conflict of interest (Niskanen 1 23). The security analysts could make recommendations on whether to sell or buy and at the same time provide financial assistance for companies who are in need of financial assistance. There is the possibility that the analysts could make decisions and recommendations that will ensure that he unfairly gains from the deals.Misleading bank practices may also lead to confusion by other investors. For instance, when a number of banks lend money to a corporation other investors may assume that the financial position of such a company is guaranteed (Griffin & Walton 10). When such companies collapse as it was the case in Enron, investors in the bank and those who had invested in the corporation suffer losses. Moreover, stock volatility coupled with the bonus and stock option practices increased the pressure on companies to manage their earnings. Segregation of DutiesOne of the major recommendation of the SOX was the need to segregate duties (Griffin & Walton 29). The need for segregation is often seen to be associated with increased accountability as the overlaps associated with non-segregation are eliminated. Furthermore, the risk of inappropriate action on individuals or groups is minimized since each and everyone has clearly defined roles and failure in their part can be traced to them. The first step in ensuring accountability is adopting a segregation approach. The segregation of jobs must be adopted by the entire organizations and documentation of its adoption ensured.Segregation of duties is not all about the physical implementation of tasks since the flow of finances has to be described fully, clarifications made and assurances that no one person has overall control over all aspects in any financial transaction made. The process of formulating such a diverse and rather complex system of operations requires time and expertise if the systems is to achieve any success. It is worth noting that though the implementation of the system may be near perfect, if the i nitial formulation is done ineffectively the whole systems will lack in aspects that may prove to be critical in ensuring its success.The organization has to be studied and analyzed before any changes are proposed. Since these are changes that are per the requirement of the law for public institutions there is little that organizations can do to avoid implementing this law (Griffin & Walton 92). The organizations must analyze their processes and their outcomes including their behavior. The qualifications of the available human resource has to be ascertained and the organization's ability in implementing a segregated approach ascertained.A thorough analysis of the collected information will ensure the development of teams and allocation of responsibilities for each and every member of the organization who will then be answerable on all issues relating to these responsibilities they have been assigned. The implementation of such a system is as important as the formulation phase. The a pplication of relevant controls and milestones to be met will ensure that the developments achieved as a result of the implementation of such systems is quantified and relevant corrections or improvements made to ensure continued success.The controls should ensure that whistle blowers and those that are unwilling in promoting illegal activities are protected from the wrath of ‘criminals ‘(Griffin & Walton 24). Therefore, the adoption of systems that will ensure whistle blowers are protected should go in line with the formulation and implementation of the segregation approach. Convergence to International Standards The implementation of the SOX led to improvement in laws and policies regarding financial disclosure that made them more similar to international standards.Furthermore, there is increased effort by the FASB, which develops accounting standards for local use to converge the standards to the IASB (Eisen 42). It should be noted that even though the IASB standards are increasingly being adopted by a number of countries the FASB has significant control on their standards. One notable difference in the standards is that the LIFO systems is not used in the international standards while they are allowed by the US. Standards, thus reporting of income statements takes on different format which may affect the analysis of financial statement by investors and stakeholders (Eisen 42).Moreover, the international systems is more principle based when compared to the US systems which can be considered to be rule based. The FASB bases their approach on the fact that the real accounting world has infinitely many exceptions and a principle based system will never be able to give a full description of actions that may be employed in all situations (Eisen 43). Equity Method of Accounting Accounting is a diverse area of study that is continuously changing as per operations requirements (Eisen 34).Financial irregularities and fraud has taken on a new dimension an d thus the accounting principles and procedures have also been forced to change in order to address the change in financial trends. Investment in common stock is one of the fastest growing areas, many investors are channeling their resources to acquiring common stock and IPOs have become national events while the capital markets is one of the most highly traded market there is. The equity method of accounting is used for investments in common stock if the investor possesses over one fifth of the outstanding voicing stock of another company in which he has significant influence.Generally accepted accounting principles require that reporting using the equity method when an investor corporation has significant control over the operations and finances of an investee corporation. Significant influence is determined by representation on the board of directors, active participation in formulation of policies, intercompany transactions, interchange of managerial personnel and dependence on technology. It is generally assumed that an investor has significant control if over 20% of the outstanding common stocks of the entity are in his possession.This holds true unless there is sufficient evidence to prove otherwise (Eisen 100). The equity approach to accounting reflect more on the economic aspects than the legal aspects involved in investing in legal stocks of other companies. When the equity approach to accounting is employed, the initial records of the stock investments is done at cost. The investments accounts will then have to be adjusted to ensure that the investor share of income and losses after the date of acquisition are up to date. This investor share is used in coming up with the net income of the investor in the period as reported by the investee (Eisen 51).The methods is in line with the accrual method of accounting for its implementation ensures the recognition of revenues when they are earned and losses when incurred. Dividends received by the investors are not reported as dividend income but are a reduction on the carrying amount associated with investment. Therefore, the application of equity methods of accounting ensures that investments accounts give a reflection of the investors equity relative to investee net assets. An exception to this rule of revenue recognition is the recognition of revenue without change in working capital (Eisen 34).In the investors statement of income, the proportion of the share of the net income of the investee is reported as a single line entry except inn situations where the investee possesses extraordinary materials that would affect the investor's net income statement. Such materials would be reflected as extraordinary materials in the investor's income statement. The method therefore eliminates intercompany profits and losses (Eisen 43). Any excess paid for shares over their book value of the purchased subsidiary must be identified and if need be amortized or depreciated (Eisen 90).In cases wher e the investor owns over half of the investee's outstanding stock a consolidated financial statement for the group is presented (Eisen 110). The relationship is considered an affiliation as the investee can exercise control over the operations of the investee (Eisen 111). The equity method is used in the presentation of financial reports for unconsolidated subsidiaries in a consolidated financial report. If the parent company is preparing unconsolidated reports then the investments in the subsidiaries are reported through the use of equity accounting.The application of equity accounting methods is continuously being adopted in accounting circles due to an increase in corporate ownership. Capitalism is characterized by increased investments in joint ventures and therefore it is becoming common place for major corporations and private investors to have stake in more than one company. Multinational companies may have considerable influence on local companies whose stock they posses and therefore the application of equity accounting finds relevance in such cases. Income tax accruals and Deferred Income taxesOne of the most important decisions that has to be made by businesses before they start operations regards the basis of their bookkeeping which can either be on an accrual or cash basis. The accrual system is where the income is recorded as when it is earned without considerations on whether it will be received or not. The expenses are also recorded as per when they were accrued without considerations on whether they will be paid. Taxpayers are not necessarily required to use a specific method by the Internal revenue service (IRS) (Eisen 32).However, the stock markets and other bodies may require public companies to strictly use the accrual basis in stating their incomes (Eisen 60). The IRS requires that the method used when a taxpayer first files his tax returns should be used consistently thereafter and any changes in the system must be approved by the IRS. I f an investor own more than one business the use of different methods of accounting is allowed, though they must be kept separate from each other as each business is treated as separate entity.Even though the use of any method is allowed there are restriction to the use of the cash method in that corporations with a gross receipt of over $5 million excluding the S corporations, partnerships that partners with such corporations and tax shelters are all excluded from the use of cash system of accounting (Eisen 22). When using the accrual method, incomes must be reported in the tax year they were earned and expense deducted in the same manner. The time of payment is disregarded in either case and has no bearing on the nature of the results.For taxation purposes, income is reported when earned, due or payment is received depending on which one comes first. Therefore, recording of income is done when events that lead to their reception have occurred and the amount associated with the rev enue or expense can be determined with pinpoint accuracy. Advance payments for services that will be received later are charged in the same years that they are received. This scheme changes if there is an agreement that the completion of the service will be in the next fiscal years thereby the recognition of the income is included in the next years records.The postponement of advance payments cannot go beyond one year. If any part of the service will go beyond the next year, all advance payments will have to be recorded in the year the receipt will be made and none of it would appear in the next year's records. Advance rent income can only be recorded in the years that they are received and can never be postponed. If a business provides a business agreement for a property that it owns, advance income associated with such property can be postponed.However, this is only applicable in cases where the business also earns income from properties that do no have service agreements in their course of operations. There are a few special rules that have been formulated with regards to handling advance payments regarding agreement for future sales. Under normal considerations the payments are recorded when they are received but this is not so in this alternative system. Under the alternate system the advance payments in earlier years and the recordings include payments in gross receipt according to the rules of the method used.Furthermore, it is advisable to record the advance payments in the years that any part of the advance payments has been included. Under the accrual system expense are reported when liability has been fixed, the amount involved has been determined clearly and economic performance has occurred. If expense is incurred in receiving a service, economic performance is considered to have been incurred when the service is provided. When property has been delivered, economic performance is said to have been incurred (Pratt & Niculita 102 ).For expenses that are related to interest, the passage of time marks economic performance. In areas of compensation of services, economic performance is said to have occurred when the contractors are rendering their services. Moreover, under the accrual system expenses are only deductible in the years they apply though they can still be charged on the years they are paid if the benefits they generate are applicable for a time of over one year. If business expenses or interest are owed to persons related as per the definition of related in income tax, and the related person handle

Marketing planning Case Study Example | Topics and Well Written Essays - 500 words

Marketing planning - Case Study Example lems related to layering of different materials over each other, and use of undesired objects within prototypes(Amon et al., 1993).Sintering was applied to minimize energy demands, gluing and blazing were used in the start to fill the void spaces (Amon et al., 1993). Moreover, ceramic powder was used for modeling a prototype, however, there were some pores present in the final product therefore, use of submicron particles of ceramics were referred to provide full density (Yoo et al., 1993). In the last thirty years or so, 3D printing has achieved several milestones; among them are prosthetics engineering, building engines, and even complete cars. The current trends in the sales of 3D printers are not as encouraging as they were expected a few years back, the main reason being their prices and system requirements. However, the way 3D printer producing companies have optimized their manufacturing capacities and drop down the cast; it seems that targets that were forecasted may soon be achieved. Some of the issues that have caused the limited of 3D printers’ sales apart from high prices are complex programming and designing, non-user friendly soft wares, and limited range of manufacturing materials, and slow processing. To overcome these obstacles, companies like 3D Systems, Voxeljet, ExOne and Stratasys will have to lead from the front. Investors should consider investing into these companies by buying their shares. Moreover, these companies should work for in dev eloping user friendly product interface. New models should be established and presented into markets at low rates for the promotion of products. More money should be spent in research towards discovering new materials, and designing faster and better printers. The minimum price of a 3D printer is around $ 1350, so by analyzing the cost of these machines, one can understand well that why these machines are not very common among consumers, Moreover, due to the lack of technical understanding about its

Case Study Example | Topics and Well Written Essays - 2000 words - 1

Case Study Example These two methods will be combined to check which one is feasible for the project to be implemented. The scrutinizing of the project will be carried out in three stages. Most of the employees in the aquarium have a science background. They are not aware of the profit making or the marketing objectives of the management. Therefore, they need to be issued a directive to make them understand about the objective of the aquarium. In the selection of the products or services that put in to sustainable profitability importance should be given in altering the business spotlight of portfolio management from financial metrics to client value. By setting aside the financial data and offering more weight to purchaser value data when making product portfolio choices, corporations can in fact look up financial performance by recognizing products with the prospective to delight clients. When importance is given to the purchaser value the clients are satisfied and they demand the products more. Client value which is defined as the clients insight of how well a solution meets their requirements is the only confirmed route to make profit. The greater the value of the explanation to the purchaser, the more likely the purchaser will purchase it and shell out a premium price for it. And, unlike several financial constraints, client value is based on something genuine, which one can precisely measure to yield reliable outcom es. In the case of the aquarium, a 6X6 matrix has been developed to divide the target audiences for whom the projects would be implemented. Those who are aware about the project and interested and committed towards the project would be given preference. This can be done with the help of the observation of the customers and the visitors. Thus, in this case study, also the senior level management of each SBU is required to focus on customer satisfaction so as to attract more customers and generate more of

Disaster Management and Emergency Planning Essay

Disaster Management and Emergency Planning - Essay Example This report would highlight, in clear terms, the actions expected of the emergency response units: with a great emphasis on how the casualties are attended to; how the public is being warned of the danger of the incident; and how media representatives are properly handled in the course of this catastrophe. The magnitude of this disaster calls for rapid establishment of an effective command structure. According to the classification of emergencies in UK, this scenario can be categorized as a â€Å"serious emergency† (Level 2), because it is a terrorist attack on the welfare of people. In such a situation, a Co-ordinated Combined Government Command Structure (CCGCS) may be necessary to help the casualties. This depends on which section first of all responds to the incident. The UK Central Government, after deliberating on the urgency of the issue may firstly activate Cabinet Office Briefing Room (COBR), chaired by the Prime Minister. Since this incident occurs in the Promenade of Blackpool, which is located in Lancashire, North West of England, the response would be led by the appropriate Lead Government Department in that English Region. Initially, local responders are naturally expected to start the rescue operations: and when this is carried out by the local police led by Police Gold Commander, Strategic Co-ordination Group (SCG) would be activated (which comprises of all the representatives of rescue/ emergency organizations and agencies in that locality). The main guiding principles behind the operations of the Co-ordinated Combined Government Command Structure include preparedness, situation monitoring, continuity, subsidiarity, crisis detection support, containment, communication, integration, response, de-escalation and recovery (Moore & Lakha 2006). The Strategic Co-ordination Group may involve Regional Resilience Team

The Mistrust Felt By Staff Essay Example | Topics and Well Written Essays - 9000 words

The Mistrust Felt By Staff - Essay Example Jabri & Pounder in discussing organization change stated that â€Å"narrative can enable participants to comprehend the impact of change efforts on those employees in organizations who may feel victims of change.† (2001, pp. 684) Clearly, from the comments made in the questionnaire and through personal discussion with staff, there was no clear communication perceived by staff or management. While discussing the change process itself many employees felt that had been excluded and had not been consulted. To further complicate the problem, staff perceived that HR was under similar pressure and feeling unsure of changes. Because of the sweeping organizational changes that had occurred, staff felt that even management was unsure of the direction that had been taken and thus further felt they had nowhere to turn for leadership and guidance. Another are where staff felt communication was ineffective and exhibited signs of mistrust arising from fear surrounded the role the consultants played. Jabri & Pounder stressed that the narrative approach allows the consultant to break through their own perceived notions and paradigms to enable the member of the organization to do the same thereby facilitating change. (2001) Staff was unsure why the consultants were looking over their shoulders. Further, through interviewing the consultants they placed the responsibility of lack of information flow on the management team. There appeared to be no clear lines of communication flow between any of the principles: staff, management and the consultants. Macadam stated that many of the perceptions, statements, and actions exhibited by staff â€Å"resentment; depression; distrust; stress; disloyalty; and lack of productivity.† (2000, pp. 39) are outward signs of the upheaval caused the dramatic changes within the organization?

Classical Music Concert Essay Example | Topics and Well Written Essays - 500 words - 1

Classical Music Concert - Essay Example Naturally, the concert was entirely devoted to the cantata of Carl Orff (1895-1982) called Carmina Burana, which incorporates a prologue and three parts consisting of a number of musical movements. The first movement I would like to describe is Veris Leta Facies, the movement immediately following the prologue and proceeding with its overall tone. According to the rules of Cantata genre, the movement focused mainly on vocal part, with the choirs being accompanied by the pianos and percussion ensemble. The mixed choir parties were mediated by piano and percussion ritornellos. The general atmosphere and tonality hinted at expressionistic coloring of Orff’s work, for the vocal parties sounded rather minor despite a rather lively ritornello at the beginning. Expressionistic nature of the composition was sensed also due to a slight dissonance between the lyrics (the translation of which is in the program) and the tone of music. Moreover, listening to the movement, I was able to identify an allusion to and imitation of medieval music with its simple tonalities and choral singing. Although the movement featured the mixed choir, it resembled much of the monophonic medieval Greg orian chants style. What is also notable about the whole concert and this movement in particular is that the instrumental accompaniment of the Cantata was performed by a minimal number of instruments; though – as far as I know – it is traditionally played with a wide variety of instruments including woodwind and brass sections. The second movement I would like to write about is – no surprise – one of the most famous classical vocal pieces of nowadays, a movement framing Carmina Burana, its opening and closing. The movement was characterized by a steady rhythm supported by piano and a dramatic choral parties sung by the mixed choir. Approximately, in the middle of the piece, the powerful

Leadership in a Changing Environment Essay Example | Topics and Well Written Essays - 2500 words

Leadership in a Changing Environment - Essay Example There are many ways in which Kirsty’s leadership approach has been reflected in the modern leadership theory. Based on modern understanding of a good leadership style, leaders are expected to be able to inspire another person to increase their drive in achieving the organizational goals (Northhouse, 2010, pp. 3 – 4). Aside from having confidence in managing a group of employees, modern leaders are expected to have the desire to lead, be honest, and have sufficient knowledge in managing the business (ibid). Clear evidence in the shift from a traditional leadership approach to a modern leadership approach is her decision to move from the use of transactional leadership style to transformational. In the past, Kirsty as a manager was a control freak. In line with this, most of the managers who adopt the use of old transactional leadership style approach ends up using authoritative power when handling and managing the people. Because of the increase in tight competition within the domestic and global markets, the need to encourage and inspire employees to become self-reliant becomes more in demand. Instead of managing the company using top-down approach, the idea of promoting interaction between the leaders and subordinates has gained importance within the modern HR theories. In a top-down management technique, decision-making power with regards to the allocation of available resources, planning and controlling how to spend the money is highly centralized and concentrated with the business leaders. There is a saying that two-heads is always better than one. Since decision-making process is solely dependent with the managers and business owners, the problem with the use of pure top-down management approach is that the business leaders and owners are not able to consider the personal opinion and suggestions coming from the bottom-line employees. Therefore, there is a bigger possibility that the top management will end up making a wrong business

As sophocles observes in antigone Essay Example for Free

As sophocles observes in antigone Essay 4. Awareness (Greenleaf, 2002): Able servant-leaders are usually sharply awake and reasonably disturbed from integrated holistic perspectives, yet with inner serenity (Greenleaf, 2002). Habit 1 (of 7 or of 8), Being Proactive or the concept of Inside-Out, that any significant type of change in the would-be-leader must first come from within himself (Covey, 1900). 5. Persuasion (Greenleaf, 2002): Servant-leaders rely primarily on persuasion and on convincing even by way of group-building consensus, rather than through coercion or force based on the traditional authoritarian model (Greenleaf, 2002). While Gardner insists that: â€Å"Leadership is the process of persuasion or example by which an individual (or leadership team) induces a group to pursue objectives held by the leader or shared by the leader and his or her followers† (Gardner, 1990). Yukl emphatically stressed, in that: â€Å"influence is the essence of leadership† (Yukl, 2001). 6. Conceptualization (Greenleaf, 2002): Servant-leaders perform a delicate balance between thinking out a problem and facing beyond day-to-day-focused-realities approach (Greenleaf, 2002). Habit 2 (of 7 or of 8), Beginning with the End in Mind, that the would-be-leader develops his own principled-center mission statement in life with long-term goals (Covey, 1900). 7. Foresight (Greenleaf, 2002): Intuitive servant-leaders understand the lessons from the past, the realities of the present, and the likely consequence of a decision for the future (Greenleaf, 2002). Characteristic 1, They Are Continually Learning, that the would-be-leader’s perception is more than enough honed by his self-initiated desire to know it all (Covey, 1992) and similar to Characteristic 6, They See Life As An Adventure (Covey, 1992). Alfred North Whitehead strongly suggested, in that: Every leader, to be effective, must simultaneously adhere to the symbols of change and revision and the symbols of tradition and stability (Warren Bennis, 1995). 8. Stewardship (Greenleaf, 2002): Servant-leaders merely act as stewards or â€Å"hold men and resources in trust† for the good of all or for society, emphasizing openness and persuasion (Greenleaf, 2002), likewise very similar to Stewardship Delegation (Covey, 1900). Habit 3 (of 7 or of 8), Put First Things First, that the would-be-leader’s effectiveness lies in making sure he balances his Production (P) with his building Production Capacity PC (Covey, 1900). Also, hence, according to Covey’s classification, Stewardship is under Habit 3 (Covey, 1900). 9. Commitment to the Growth of People (Greenleaf, 2002): Servant-leaders are seriously responsible and deeply committed to the growth and nurturing of each individual worker within the institution (Greenleaf, 2002). Characteristic 2, They Are Service-Oriented, that the would-be-leader/ servant-leader regards his work as a vocation or a way of life and not as a career (Covey, 1992). Characteristic 4, They Believe In Other People, that the would-be-leader is very hopeful for the beneficial potential capacity of everyone around him (Covey, 1992) though not quite far is Habit 8, It is about Finding Your Voice and Helping Others to Find Theirs (Covey, 2006). 10. Building Community (Greenleaf, 2002): Servant-leaders selflessly give themselves for building true communities among themselves who work within given institutions (Greenleaf, 2002). Characteristic 3, They Radiate Positive Energy, that the would-be-leader despite the â€Å"drudgery† of strengthening his institution, you could still find him cheerful, pleasant, happy; his attitude optimistic, positive, upbeat; and his spirit enthusiastic, hopeful, believing. Therefore, with the above, Covey concluded, in that: â€Å"A (good) habit can be defined as the intersection of knowledge, skill and desire† (Covey, 1900). Thus, with all of the above information, Sergeant Kidd’s dictum of soldiers learning to be good leaders from good leaders (Army, 1999) could now apply even to civilian employees or even ordinary civilians as more and more people are convinced through more and more pieces of literature pointing towards that thinning gray area between military and civilian leaderships. Political leadership is what John W. Gardner in his On Leadership, espoused in that: â€Å"Men and women of the greatest integrity, character, and courage should turn to public life as a natural duty and a natural outlet for their talents† (Gardner, 1990). While under business leadership falls all the works of Covey, Bennis, Goldsmith, and Yukl; however, noteworthy are those other works by Frances Hesselbein and Retired US Army General Eric Shinseki’s BE*KNOW*DO, Leadership the Army Way (Frances Hesselbein, 2004) and Jason Santamaria, Vincent Martino, and Eric Clemons’ The Marine Corps Way: Using Maneuver Warfare to Lead a Winning Organization (Jason A. Santamaria, 2003) because they believe that the business world could benefit from their shared experiences of the military. While the civilian sector regularly and easily pirates top executives from one private company to another or among themselves, the military sector cannot do that but because the military must so promote within its own ranks is why military leadership development is that paramount according to Hesselbein and Shinseki (Frances Hesselbein, 2004). Santamaria, Martino, and Climons first laid down the premise that although business and war are entirely worlds apart, the same principles apply to them because they both thrive in very competitive environments. The authors gave 23 true-to-life civilian examples followed by explanations before proceeding to compare and contrast 23 parallel true-to-life military examples (Jason A. Santamaria, 2003). Like the non-original â€Å"Servant-Leader† Greenleaf with his 6th century BCE Tao Te Ching, the non-original â€Å"Maneuver Warfare† Santamaria has his more than 2,500 years ago genius and timelessness of Sun Tzus work The Art of War, especially in targeting critical vulnerabilities, surprise, focus, tempo (speed), and combined arms. The authors ask if they are really â€Å"natural or universal laws of warfare†; however, because the concepts are intuitive to the greatest strategists, generals, and CEOs, the authors have endeavored to transform such intuition into a systematic problem-solving approach that the rest of us can clearly grasp and then apply (Jason A. Santamaria, 2003). These authors interchangeably explained the 46 examples in detail the workings of the Marine Corps Way by compressing Maneuver Warfare through these not only 7, but 10 Guiding Principles which when implemented singly and shortly is very powerful, but all the more deadly when applied in subsets or as an integrated whole (Jason A. Santamaria, 2003). When these situationers are examined closely, potential businesses should achieve breakthrough results (Jason A. Santamaria, 2003). 1. Targeting Critical Vulnerabilities (Jason A.Santamaria, 2003): To attack and to swiftly take advantage of the competitor’s weaknesses after thoroughly studying both the allied leader’s group and the competitor’s situation (Jason A. Santamaria, 2003). 2. Boldness (Jason A. Santamaria, 2003): When occasion arises to grab that opportunity to carry out calculated risks which can secure breakthrough results (Jason A. Santamaria, 2003). 3. Surprise (Jason A. Santamaria, 2003): Using surreptitiousness, vagueness, and sham to confuse the competitors. And for them to outrightly disregard their knowledge of the allied leader’s group condition thereby prejudicing their capability to position well their assets against the allied leader’s group (Jason A. Santamaria, 2003). 4. Focus (Jason A. Santamaria, 2003): Clustering together the allied leader’s group materiel at decisive places and times to take advantage of important favorable conditions to meet the allied leader’s group needs and objectives (Jason A. Santamaria, 2003). 5. Decentralized Decision Making (Jason A. Santamaria, 2003): Designating responsible people for them to make their own judicious decisions nearest the action centers after they have timely and thoroughly assessed firsthand local information about the situation within the mission target area (Jason A. Santamaria, 2003). 6. Tempo (Jason A. Santamaria, 2003): Recognizing prospective breaks, deciding, and executing plans more swiftly than opponents for the allied leader’s group to grab the upper hand and relegate the enemy to always be on the defensive and always to be confused by the allied leader’s group concerted and coordinated actions against the enemy (Jason A.Santamaria, 2003). 7. Combined Arms (Jason A. Santamaria, 2003): Timing the allied leader’s group attack in such a way that his group’s people, vehicles, equipment with pre-planned sequencing become orchestrated as only one entity; whereas, if the allied leader’s group use them singly, the effect will not be as dramatic (Jason A. Santamaria, 2003). 8. Integration of Principles (Jason A. Santamaria, 2003): When measured individually, these concepts give the best results when implemented in subsets or all are treated collectively as only one whole (Jason A.Santamaria, 2003). 9. Reconnaissance Pull (Jason A. Santamaria, 2003): Reconnaissance pull is an illustration of implementing the concepts in subsets: the unintended reaction is an actual time happening to a golden chance to weaken or defeat the enemy, whereby when the possibility is afforded to the allied leader to surprise the enemy, that leader then familiarizes the greater organization towards the situation, with him assuming that leadership function in setting up and applying the attack. Reconnaissance pull covers four of maneuver warfare’s ten concepts: decentralized decision-making, targeting critical vulnerabilities, tempo, and focus (Jason A. Santamaria, 2003). 10. Full Integration (Jason A. Santamaria, 2003): Joining simultaneously all ten concepts together as one combined entity allows the person to effect the greatest outcome with much reduced cost of materiel (Jason A. Santamaria, 2003).

The United States of America Essay Example for Free

The United States of America Essay Write a letter to the documentary maker, Paul Hamann, explaining how effective you thought the film Fourteen Days in May was as an illustration of issues surrounding the use of capital punishment in the United States of America. Dear Mr Hamann, I am writing to you regarding the documentary that you made on Edward Earl Johnson called Fourteen Days in May. I overall found your documentary very informative and useful. However I personally thought that there are some things that you could of changed to make it better. At the beginning I think that the voice over off the radio, which informs us of all the information, is very useful. Edward Earl Johnson was convicted of the 1979 shooting death of Walmet Grove Marshall J. P. Crest. Johnsons attorneys say theyve got a strategy to save the inmate from execution on the 20th May. You get the initiative that you are there in Mississippi going to see the Edward Earl Johnson. Before I watched your documentary I had my own preconceptions about death row and the people who were on it. I thought that it was a place where very evil people were put when they have committed a serious offence, I felt that all the people here deserved to die and that I had nothing against them being executed. When the helicopter is circling over the prison where Johnson is being held I think it would be a better idea to have a view of where the murder takes places. Then the narrator could read the information to the viewers. They would be able to see the place of the murder. Also during this it could show a view of the grave where the Marshall is buried. This would add an extra effect, letting viewers see the crime scene and then the grave. Furthermore when you are still having the view that you are I the car you can see black prisoners digging at the side of the road. I individually think that this is a good idea since we are all quite aware that places such as Mississippi in the South of America are still prosperous Ku Klux Klan areas. The things that I would change are first when you interview Edward Earl Johnson I think it would be better to have him in a cell. At the beginning of the interview you zoom in through the window of the cell into him as he is sat alone. Possibly having him sat in the room where he will be executed would be a very good effect, but this would be unfair on Johnson going to the place where soon he may be killed. He may become even more defensive about the murder, stating even more that he is not guilty because seeing where he may die could frighten him. If you were however allowed to do this and Johnson did not decline this then it would have a very good effect, it would make people understand the seriousness, that he will die here if justice is not done correct. I also would not let the interviewer be seen. You could also have a view of Edward Earl Johnson through the bars of the cell. This would let people see him in prison behind bars as he is, and I also think that it would give a mysterious effect, did he do it or didnt he? If it was necessary to see the interviewer then you could see him while he asks a question but then go back to focusing on Edward Earl Johnson while he answers. This is an effect used often on television shows, and in my opinion looks good for interviewing a person.

Factors Affecting the Global Nursing Shortage

Factors Affecting the Global Nursing Shortage Nursing shortage has increased greatly and rapidly in recent years with well developed hospital systems. However, as considering nursing job satisfaction, commitment, and quality of care as a significant issues for health care organizations, there are high level of turnover rate and staff absenteeism. Nevertheless, satisfied nurses are more commitment; provide high level of performance, and creative. Moreover, several studies have demonstrated the relationship between staff satisfaction, patient satisfaction, and the quality of provided care (AL-Hussami, 2008). It found that nursing satisfaction is affected by several factors. Higgins (1999) point out, nurses will have a great sense of satisfaction within the job if they work autonomously, and empowered them self. While Chen-chug, Samuels and Judith (2003) indicated that health care policies have an impact on nursing satisfaction as an effective policies will meet the staff needs and be more satisfied. Work related factors such as workload and stress, clinical supervision, salary, leadership style, and motivation are the most related factors related to job satisfaction among the nurses (Bartram, Joiner, and Stanton; AL-Hussami 2008) Working as a nursing demonstrator at King Abdu Aziz University (KAAU) and acting as a clinical instructor in the university hospital (KAAUH) with regard to nursing management, I have a professional interest to enhancing the quality of nursing care by identifying the associated factors of job dissatisfaction. Embarking on this fieldwork, the following paper will focus exclusively on the methods of practicing theory-based and acquired nursing knowledge by employing Herzberg job satisfaction theory into the environment of improving the quality of nursing care and to be satisfied with the job in KAAUH. First of all, reflection of my experience by using Carper model will be presented. Secondly, the concept of job satisfaction will be defined. Then a detailed description of Herzberg theory will be discussed. Finally, applying of Herzberg theory in to practice to have a high job satisfaction among nurses will be explained. Aesthetic: In this experience I tried to maintain a healthful work environment with a high quality of care by reducing the level of stress and anxiety for both the staff nurse and the patient. Moreover, I was seeking to have an effective communication and relationship with this patient to be more relaxed and satisfied with the provided care. Also, the patient safety is an important issue should be considered in this situation as the nurse was complaining from insufficient knowledge about choosing the appropriate vein and the right skills to insert the cannula. So, I asked her to go for a rest and seek for a help from the other staffs to insert the cannula for several reasons. The nurse can be more relaxed without dealing with this patient in this situation. Moreover, in order to avoid the possibility of conflict. In addition, to maintain the safety for the patient by prevent the occurrence of the complications. So, the patient will be in the safe way, more comfortable and satisfied with the pro vided care and no more complain can be documented. However, I felt that the nurse was very confused and she had a low self esteem of what she did, but she did not recognized that this is the best action for both of them. Personal: As a human being I understand the level of the pain and anxiety that this patient was encountered. I felt and I knew that the patient needs a help from the other health care providers to be survived by avoiding the dealing with this irritated staff. Moreover, I recognised that he was aggressive with the nurse not because she is a nurse, but because of his feeling of pain and high level of anxiety. One of the main issues in this situation was the communication. There was no communication and no trust relationship. As the nurse patient relationship is very important to develop a support and trust between them which is considered as a crucial issue while providing the care. The communication process between the nurse and the patient was brooked down that cause a violent behaviour from the patient. Ethics: I think I have managed the situation probably in the right way. The workload and the in appropriate skills could lead to the nursing error which affects on the patients outcomes. As with this experience the patient has the possibility of cannula complication. Moreover, the inability to communicate, understands the patient culture, provide a support and the explaining the problem will increase the level of anxiety and reduce the quality of care. In addition, to understand the nursing profession and their roles is very important concern to enhance the communication and the nurse patient relationship. I think to avoid looking to the nursing job as a terrible job is very important to the nurse to practice and provide the care with high level of confident. Moreover, I am as a nurse needs more attention from the hospital organization and from my nurse manager to develop my career by increasing the level of knowledge. Furthermore, reduce the work overload by suitable staff allocation is an essential. As it is known that the emergency department has crowded patients with different symptoms. In this situation I feel that the nurse manager should allocate two qualified staff in each observational room to decrease the workload possibility. Empirics: Quality in the health care is defined as performing, practicing and providing the care directed to the patients in the appropriate time and way to achieve the excellence and have a best patients outcomes. It noticed that the hospitals with satisfied nurses and low rate of nurses turnover are providing a high quality of care and this could be result in patient satisfaction with the giving care. Nurse staffing has a major role on the patients safety and their outcomes. Evidence based practice reviewed 26 studies of nursing staffing and the patients outcomes. It has reported that the low nurse staff the more clients adverse affects such as pressure sore. Furthermore, it found that there are several factors contributing to the low staff nurses in the hospitals. Workload in the ward with few staff nurses can lead to many effects such as work stress which is identified as the main obstacle of providing a high quality of care. Stress among nursing staff could be result from many different reasons. According to Ditzel.E.M stress is duo to the workload, long hour shifts and the type of the task or procedure. Moreover, nursing participation in the patient care plan is a significant issue to provide a high quality of care. It has demonstrated that a good contribution will result a good outcomes. In addition, the high quality of care can be performed with a high level of knowledge. So , the staff development and continuing education is very crucial in any hospital to produce high qualified and satisfied nurses. At the end of the reflection, it acknowledged that job satisfaction is identified as concept that will be clearly defined and stated in the next section based on evidence. Concept In all hospitals throughout the world, it seems that the main concern of the patient is to receive a good quality of nursing care and to be treated properly. Moreover, nurses are demonstrating their knowledge and skills while giving the care, and make the patients to feel more comfortable through providing the appropriate support for them as a human being ( ). In addition, the quality of care is known as practicing accurately, at the correct time and way for the appropriate person to achieve an excellent result by providing safety, efficiently, timely and focused on patients (Wisconsin Hospital Association 2009). Therefore, to provide a high quality of nursing care through the hospital organizations, the nurses should be satisfied with their job which is considered as a significant issue for the patients, hospitals and for themselves (policy, 2008). Nursing care has been examined, explained, and defined through the literature during the past few decades by a number of researchers. Ho wever, numerous studies have demonstrated that there is a connection between the nursing satisfaction and the quality of provided care. To some extent, dissatisfied nurses with their job will lead to higher rate of patients harmful outcomes (Stanton, 2004). As it found that nursing satisfaction is creating a chain, high level of nursing satisfaction lead to high quality of care and this can result in patient satisfaction within the care (Weiss, 2002). Complementing these studies the other studies have evident that low job satisfaction will affect on the quality of care and raise the plan to leave the career among nurses. Moreover, this issue is considered as a challenge which facing the health care organizations (Buchan and Aiken, 2008). Therefore, define job satisfaction defined as: A pleasurable emotional state resulting from the appraisal of ones job, an affective reaction to ones job, and an attitude towards ones job(Weiss, 2002). It revealed that nursing satisfaction is associated with many several factors that could affect on the quality of care. As a numerous studies have discovered that work related factors play an important role in nursing satisfaction. Al-ahmadi,H conducted a study to find out the reasons of job dissatisfaction among Saudi nurses, and she found that the job performance and the organizational commitment are strongly affect on the level of job satisfaction. In 2009, Ditzel.E demonstrated that the workload is identified as essential factor which reduce the level of job satisfaction among the nurses and lead to increase the job stress which result in harmful outcomes. Furthermore, based on the review of nine articles Comber and Barriball (2007) have reported that the contributing factors related to the work environment are important with nursing turnover more than the demographic factors. Nurses salary is identified as one of the essential factors of nursing satisfaction. However, some findi ng claimed that nurses salary do not affect on their work, While other studies have shown the connection between the salary and level of job satisfaction among the nurses. Trembly et al., have argued that the in adequate salary could be a main reason for some nurses and let them to quit. Staff development and continuing education has a significant impact on nursing ability to produce high quality of care. Educational programs which are offered by the health care organizations will increase the level of the knowledge to produce a high quality of care and eliminate the possibility of nursing errors. Although previous researchers have identified that nurses careers have various stages, a few papers have recognized that nursing job required different programs to respond to their need(Chang, Chou and Cheng, 2007). Considering the Patient safety it seems that it is the major source of dissatisfaction to most of the nurses. The nurses were unconfident and felt guilty as they were unable to provide the appropriate care (Stanton, 2004). Consequently, the concept of job satisfaction is very crucial as it will affect on their level of performance. Herzberg theory overview In this section Herzbergs theory of motivation is identified as the most appropriate theory that can increase the level of nursing satisfaction, and to provide the patient safety . To effectively apply Herzberg theory in to practice, one needs to fully establish an understanding of the concept and the theory. So, Herzbergs theory of job satisfaction and its feasibility will be clearly described. Frederick Herzbergs is a psychologist who creates the theory of motivation in the late of 1959s and it is known as two factor theory (Marquis and Huston, 2003). In this theory, Herzberg used Maslows general theory of motivation particularly in work motivation (Huber, 2006). The theory was developed after interviewing two groups of employees to identify the main reasons of job satisfaction and dissatisfaction. From this interview Herzberg elucidates the contributing factors that motivate the staffs throughout categorizing their individual requirements. Herzberg wrote a phrase which is said  We can expand by stating that the job satisfiers deal with the factors involved in doing the job, whereas the job dissatisfies deal with the factors which define the job context. (Herzberg, 1959). Herzberg states that the job satisfaction and dissatisfaction are two different phenomenons (Sullivan and Decker, 2005). Furthermore, the theory developed through two dimensions to job satisfaction. It is based on the  concept that motivation can be  divided into hygiene factors and motivation factors.   Moreover, the theory concludes that there are two type of motivation (Syptak, Marsland and Ulmer 1999). According to Herzberg (1959), Hygiene Factors are not motivates the employees, but these factors can affect on the level of dissatisfaction; in other word, this factors will decrease the dissatisfaction among the staffs. Hygiene factors incorporate supervision, interpersonal relations, physical working conditions, and salary. Hence, these factors are related to the environment and lead to dissatisfaction. On the other hands, the motivator factors seems to be the factors that can motivate the employee by gratifying the individuals requirements and needs for personal development as they are associated to the job itself. Motivator factors include achievement, advancement, recognition and responsibility. It appears that with the adequate hygiene factors, the staffs would be not dissatisfied and enough motivators need to be existing to enhance the level of job satisfaction (Huber, 2006). It is important to notice that the opposite of dissatisfaction could not be satisfaction as well as the lack of motivators does not lead to dissatisfaction (Marquis and Huston, 2003). For example, if the hygiene factors are at low level, the staffs will be unsatisfied, and when the hygiene factors are at high level the staffs are not dissatisfies, but they are not motivated for higher performance. Conversely, when the motivators are at high level the staffs will be satisfied and provide a high level of quality (Manisera, Dusseldrop and Kooij, 2005). Critical analysis Herzbergs theory is adequate; he completely addressed his theory. This theory of motivation is clear and understandable as it makes the others to understand the nature of the job satisfaction by introducing these two factors of motivation. Herzberg developed his theory by using the study of Maslow, but he focused exclusively on the work structure. However, he did not define the concept of job satisfaction, but he identified and states the two factors that affect on the job satisfaction. Herzberg recognized the two main factors which are the main component of his theory. Motivator and hygiene factors are simply described and explained by Herzberg. This theory is widely applicable and being used in restructuring and designing the work in many organizations, as Herzberg identified the significant needs for the staff to be motivated and to increase the level of productivity. Based on the two factors of Herzbergs theory, Bare (2004) demonstrates that the nurse managers are deliberating th e motivation factors when they prepare and apply the policies to recruit and retain the nurses for a long period of time. In addition, the managers may also take into consideration the hygiene factors such as salary, as the very well paid is normally the answer for long term problems. There are nemoures studies have supported herzbergs theory. Lundberg ,Gudmundson and andersson (2009) have tested Herzbergs theory in hospitality and tourism management. They found that this theory has been used widely in several contexts. For instance, a study of Parsons and Broadbrides (2006) cited by Lundberg, Gudmundson and andersson (2009), they applied herzbergs classification of intrinsic factors sauch as responsibility, work itself and recognition, and extrinsic factors as working conditions and salary. The significant results reported that there is a high level of satisfaction with intrinsic factors, and low level of satisfaction with extrinsic factors which indicates the agreement with herzbergs theor. Furthermore, a conducted study of Furnham, Forde and Ferraris (1999) gave an example of herzbergs theory application in a study of personality and work motivation, they concluded that motivation factors are significant in the workplace, while heygiene factors are more critica l in selecting a job. Beside these studies, herzbergs two factor theory was applied in a study of nurses satisfaction within nursing crare and work in psychatric units (swedish study), it revealed that this theory support the purpose of clinical supervision which had a convinced effect on nursing satisfaction (Rask and Levander, 2002). Friedlanders (1963) carried out a study that show the agreement with herzbergs theory. In 1963 Friedlanders examined a 17 item questionnaire which evaluate the value of each item as a cause of employee satisfaction. In his result he found that there are three factors, two of these factors were matched with herzbergs two factors hyiegene and motivation, on the other hand the third factor derived from both hyegiene and motivation factors. Moreover, a further study reveald that the results were supported to herzbergs theory was conducted by Halpern (1966). Halpern had 93 subject and they were asked regarding the aspect of liked job on a 7 item scale. In the results he discovered that there are two points, which are satisfaction with the work itself and achievments opportunities, are reported as the best concerns in a liked job. In addition, he added that all of his subjects were satisfied with herzbergs two factors hyiegene and motivation similarly. However, this theory resulted in much controversy in the work place. Part of the argument was due to present the salary as a factor that does not play a role in job satisfaction (Manisera et al., 2005), while Trembly et al., argued that the in adequate salary could be a main reason for some staff for let them to quit. Moreover, some critics do not recognize the clarity between the intrinsic and extrinsic motivation (Huber, 2006; Marquis and Huston, 2003; Manisera et al., 2005). Nevertheless, it appeared that part of the doubt around Herzberg theory was in Herzberg methodology and the lack of identifying the relationship between the two variables. Basically, Herzberg was collected his data by interviewing and questioning the employee with two situations related to their job experience. Firstly, they asked to think of time that they feel satisfied and dissatisfied with the job. Secondly, they asked to discuss their situations and identify the factors associated to their satisfaction an d dissatisfaction with the job. Lindsay, Marks and Gorlow (1967) have examined the Herzberg methodology. They reported that Herzberg did not control the number of situations form a given employee, or either the number of the associated factors of their job. They argued that this theory did not state the relation and the effects between these two variables which are hygiene and motivator factors to the job satisfaction and dissatisfaction. Furthermore, it found that according to Herzberg distinction in his methodology, he will gain different results (Furnham et al., 1999). it is important to notice that the literature have demonestrated other studies that showed the disagreement with herzberg theory. Lindsay et al., (1967) revealed that the results of their study have shown that the staff will be satisfied with their success on a job even if there is a lack in the organization policies, or if there are inadequate environments around the job. However, workers who do not experience as if they have a great achievement on their job will be dissatisfied even if the environments around the job are helpful. Therefore, these results are obviously inconsistent with Herzbergs argument that there is no relation between the two factors. In addition, several studies evident that motivator factors are very significant more than hygiene factors in relation to satisfaction, while Herzberg did not refer to this point in his theory. Furnham et al., (1999) indicate that how can this theory used within the organisations without state the difference of persons gender, culture and age group. However, three main studies demonstrated that their results were supportive with Herzbergs result that hyiegne factors lead to dissatisfaction, and motivator factors lead to satisfaction (Mayers 1964; Saleh 1964; Schewartz, Jenusaitis and Stark, 1963). Moreover, the theory is still valid, applicable, and useful to applied in any management organisation (Furnham, et al., 1999; Lundberg et al., 20 09). To sum up, it believed that Herzbergs theory is being used in various management contexts such as nursing satisfaction, hospitality and tourism management, and in a personality and motivation study. Despite of that fact that this theory is useful, it found that there are a limitation within this theory within the methodology and the relation between these two factors where few studies state that there is a relation. Theory into practice: Basically, using Herzberg theory in any health care organization will motivate the staff and increase their level of satisfaction. Considering the two factors theory, the organizations will be noticed a plenty of changes among their staff on various levels (Byrne, 2006). Herzbergs theory is widely used in the management and nursing organizations. For instance, this theory is used to increase nursing satisfaction in psychiatric unit. Applying Herzberg theory in King Abdul Aziz University Hospital (KAAUH) to increase the level of satisfaction will be as following: Hygiene factors: Despite the fact that hygiene factors (policy, supervision, interpersonal relation, work environment, and salary) are not considering as the source of the job satisfaction, it is important to treat these factors effectively in KAAUH to generate a good environment with satisfied staff and high quality of care. The health care policy is essential in any health care organization. Moreover, the purpose of the policy is to provide a plan of action or instructions to guide decisions and achieve the organization outcomes, increase the quality of care, and staff satisfaction (Huber 2006). However, the nurses involvement in the health policy at KAAUH is very important as it affects on the nurses care and the profession itself. Nurses participation in the health policy as policy makers will make significant changes in the nursing practice, education, responsibilities and roles. It found that the nursing practice has an impact on health care policy (Finkelman 2006; McCloskey, 2004). As a result, the contribution of nurses in health policy is significant in order to raise the level of job satisfaction. Although nursing involvement in the health policy is crucial, the health care policies can be a source of dissatisfaction among the staff nurses (Syptak et al., 1999). However, the policy at KAUH should be clear, easy and should be followed. Moreover, it is important that the policy should be applicable, and easy to access for all the staff by having manual copies in each word. Furthermore, the policies must be updated and depend on the evidence based researchers to enhance the quality of care and patients safety. With regard to clinical supervision, it seems that it strongly affect on job satisfaction, turnover, and the quality of care (  Kristiina, Kaija and  Riina, 2006). In the terms of increase the job satisfaction among new qualified nurses at KAUH, a mentorship program can be applied effectively to reduce the turnover rate and increase the level of performance. Mentorship is known as supportive relationship recognized between the mentor and the mentee, where the knowledge, skills, and experiences are shared through the supervision role (Curtis, 2003). Consequently, Mentors play a critical role in supporting, teaching and assessing the practice which lead to increase nursing satisfaction and improve the quality of care and patients safety (ButtelWorth, 1995). In order to provide an adequate supervision in the clinical area, there are some responsibilities for the supervision. The supervisor at KAAUH should give a clear and positive feedback to make the staffs feel that they can trust their supervisor. Furthermore, the reliable and fairly approach to evaluate the staff performance is very significant issue to consider in this hospital. In addition, this role required leadership skills to treat with all staff equally (ButtelWorth, 1995; Syptak et al., 1999). Considering the interpersonal relation at KAAUH, it can be observed through the process of socializing. With the important role of the nurse manager, there will be an interpersonal interaction between the staff to convey knowledge, value, and supporting each other to achieve their goals (Huber2006). Furthermore, it is important to notice that socializing is very essential process in particular with the new qualified nurses, to have a successful work transition, and reduce the risk of getting shock at KAAUH (Huber 2006). Therefore, the staffs can cultivate their teamwork by their socializing (Syptak et al., 1999). It is important to notice that the working environment has an impact on the level of quality care and patient safety (Rashotte, 2008). Therefore, the health care organization at KAAUH should provide a healthy work environment for the nurses to be satisfied with the level of giving care and enhance the quality. Moreover, all the facilities, and required equipments are important to be available with an appropriate allocation of the personnel and adequate nurse patient ratio to avoid the possibility of overload. In addition, beside the physical environment, it is important that the organization at KAUH should motivate the staff to believe that their role is very critical in providing the care to increase their confidence and self esteem. It can be seen that through the staffs contribution in to practice, and good relationship with the other health care professions to work as teamwork, will resulted in a positive outcomes and high quality of care for the patients (Boughton, 2009; Rashott e, 2008; Syptak et al., 1999). Salary is considered as a controversial topic among the nurses and the health care organizations. The staff at KAAUH wants to be paid equally and fairly and not depend on the nationalities as the Indian and Filipinos salary are less that Saudis salary. In addition, if the staffs are not well paid they will not be satisfied with their work (swansburg. J and swansburg. C, 1999). 2. Motivator factors: Motivation factors ( responsibility, achievement, rewarding) are significant factors to be satisfied with the staff performance. However, the staff can be pleased with these factors only when the staff starts to the work, in contrast to hygiene factors which do not recognized how much the hard work is. One way of increasing the level of job satisfaction and motivate staff nurses in KAAUH is by giving them the freedom and the power to perform their tasks. Therefore, they will feel that they are capable and responsible within the quality of the care. Generally, as they become advance in their work they will add more responsibility. However, the added responsibility should be meaningful and exciting and not in sequence of overload. For example, the nurse manger can motivate their staff in the terms of increasing the accountability through the delegation process to develop new skills (Syptak et al., 1999). Achievement is the staffs aspect within the work and in the beginning of their career to be succeeded. To assist them in KAAUH, it is very important that the employees are allocated in the right position, so they can practice their skills, knowledge, and avoid the risk of work overload. Moreover, goals, policies, and standards at KAAUH should be clear for the staff nurses to follow. Furthermore, the staffs must be given a frequent, timely feedback on how they are doing within the work. Therefore, when the individuals have a success and achievement with the work at KAAUH, they need to be recognized for their achievement. Recognition of job performance is essential to staff nurse confidence and self esteem. It seems that acknowledgement and praise nurses achievement for a good handling of the situations are very significant issue to be considered by the nurse manager at KAAUH (Syptak et al., 1999; Coughlin, 2000). In terms of rewarding the staff for their achievement, it appeared as a good motivator to raise the level of their satisfaction at KAUH. However, there are different types of rewarding the staff nurses. The rewards can be financial and non-financial. Financial is monetary while the non-financial is a psychological rewards. Rewarding staff in KAAUH by giving the opportunity of continuing education is one type in relation to the advancement. According to Gieter et al., (2006) they demonstrated that the non-financial and psychological rewards are more important than the financial rewards. It can be evident that with the development of clinical advancement department in KAAUH, participating of education department and the role of the nurse managers to reward their staff in the hospital, the nurses will have the opportunity to advance their level of practice through several courses or conferences, knowledge, and the chance to conduct nursing research by supporting them as a reward for the ir achievement. To conclude, applying Herzbergs theory into KAAUH seems to experience some difficulties. Through this organization it is difficult to maintain a socializing between the staff. As a result of nursing shortage, there is no time for the staff to be socialized even though it is hard for the nurse manager to make an arrangement for it. Moreover, it appeared that rewarding system or department is not existed in this hospital, which requires an administrative support to develop it. However, while applying this theory, it seems that there is a considerable relation between hygiene and motivator factors which is not mentioned by Herzberg. Nevertheless, it is useful and applicable with salary, supervision, working environment, policy, and resposibility to provide a high productivity level. Conclusion: Nursing satisfaction is considered as the main concern for the all health care organizations in order to reduce the turnover rate. This paper suggests that through the concept definition of job satisfaction, high level of job satisfaction will improve the quality of nursing care, and lead to patient satisfaction. Moreover, Herzberg has identified two main factors that can be applied by many organizations to increase the level of staff satisfaction. Hygiene factors is related to job dissatisfaction, while motivation factors leading to job satisfaction. This theory has been used in several studies, nursing studies as well as management studies. Nursing studies applied Herzberg theory to increase their satisfaction in several aspects such as clinical supervision, rewarding and achievements, where as this paper attempted to apply the two factors theory (motivation and hygiene) in KAAUH to increase the satisfaction and enhance nursing care. It evident that Herzbergs theory is clear, adequ ate, consistent, and it has been widely used effectively. However, the debate of this theory was in the methodology, and the inability to recognize the relationship between these two variables (Lindsay, Marks and Gorlow 1967). Furthermore, the inability to differentiate between the intrinsic and extrinsic motivation is reported as a critique of this theory (Huber. D 2006, Marquis. B, Huston. C 2003, Manisera. M et al., 2005). It should be noted that applying thi

Comparison of Fall of Man and Hamlet Essay -- comparison compare contr

Comparison of Fall of Man and Hamlet The medieval traditions shown in the "Fall of Man" were very apparent in Shakespeare's play, Hamlet. It is not known whether or not Shakespeare ever read the "Fall of Man", and it does not matter, for the effects and influence of the â€Å"Fall of Man† on Shakespeare's writing is very obvious when the plots of both stories are examined. Both are written in archaic form, as well as with a very strict rhyme scheme. â€Å"The Fall of Man† is a tragedy, the same as Hamlet. The reaches of the medieval writings grasp deep into Shakespeare's characters, with common characteristics shared between the characters in â€Å"The Fall of Man† and Hamlet. Even further, Shakespeare's audience would have had to have been very fluent in the language of medieval plays, for there are many references in Hamlet, to plays and mythology of a much earlier date. The style of writing used in "The Fall of Man† is very similar to that used by Shakespeare in Hamlet. This is a sign that medieval plays and literature was an influence on Shakespeare's writing. In "The Fall of Man" the common amount of syllables per line is eight. â€Å"That moffes me mikill in my minde:†[line 2] or â€Å"I knawe it wele, this was His skille†[line 46], these are both examples from â€Å"The Fall of Man†. The breaks in this pattern are quite often put there for emphasis on a line, word or point trying to be made. Shakespeare also has a common amount of syllables, ten per line, with a break in pattern for emphasizes, for example: â€Å"He hath, my lord, wrung from me my slow leave†[I, II, 61], or ... ...ife- rend'ring pelican†[IV, V, 160] which is a reference to the Elizabethan belief that pelican fed their young by tearing skin off their breast to feed them. With this knowledge that may have been common to them, they received an insight that is not available to readers of today. Shakespeare's writings are obviously deeply impacted by the older literature and plays. This becomes obvious when the technique and story lines of "The Fall of Man" and Hamlet are compared. The two are very similar. With the similarities between the older â€Å"Fall of Man† and Hamlet, it becomes inevitable that for Shakespeare's plays to have been so famous and popular, his audience must have had the same understanding of medieval writings, such as â€Å"The Fall of Man†, as Shakespeare himself did.

The Year 1919 Essay -- American History, Woodrow Wilson

What makes a year special? What makes a year memorable? It’s the things that people remembered in the year. 1919 in American was a year where people were settling down. The World War One just ended, the World Series was rigged, there was an influenza epidemic, there was a president trying to make peace with other countries, and people wore brightly colored clothing. The America in 1919, Had a president who was really focused on peace for the United States. The President was Woodrow Wilson. Woodrow Wilson was the 28th president. After the war was declared over Wilson went to Paris get peace for the country. In Paris he helped create The League of Nations. Here he also helped Shape the treaty of Versailles. For his effort to form The League of Nations, he was awarded the Nobel Peace Prize in 1919 (Gordon). Clearly Wilson’s ideas for peace were respected by the world. While Wilson was known for the League of Nations and the treaty of Versailles, he was also known for his Fourteen Points. These were 14 primary ideas set by Wilson to end World War 1, and set ideas for world peace. These principals were first introduced to congress, then to the League of Nations. Out of these fourteen principals only 6 were used. Point seven â€Å"evacuation of German troops from Belgium† (â€Å"President Wilson’s Fourteen Points†). Point eight that said, free all French territory and these places must be restored, along with France being freed In the matter of Alsace-Lorraine. The next point that was put into effect was that people of Austria-Hungary should be allowed the freest opportunity. They also put point eleven into use. This point said, â€Å"Rumania, Serbia, and Montenegro should be evacuated; occupied territories restored; Serbia accorded free and secure ... ...an’s bloomers cost $o.90(Derks 134), a men’s suit was $33.00(Derks 142). Finding a house in a good neighborhood was very important to some people just as it is today. A house in a good neighborhood would cost around $4,200(Derks 142). A mattress was a necessity, back then it would cost around $20.00(Derks 137). Magazines were a good way for people to get news or find new things. To buy just one copy of the magazine it would cost $0.15. A year’s subscription for a magazine would cost $1.50(Derks 142). Cereal brands were simple, a regular box would cost $0.12. A large box of Cereal would cost $0.30(Derks 137). A phonograph Record cost $1.50(Derks 137). Even though alcohol was illegal to have a gallon of whiskey would cost $3.50(Craven). Milk cost $0.32 for a gallon. The cost of basic goods was a lot less then what it would be today. So their cost of living was less.